TY  - BOOK
AU  - Castle, E.F. ;
AU  - Owens, N.P. ;
TI  - Principles of accounts
SN  - 9780712117081 
U1  - 657 
PY  - 1991///
CY  - London
PB  - Pitman Publishing
KW  - Accounting.
KW  - Accountancy
N1  - Included Index; Starting a business: --
Balance sheet --
The theory of double entry --
Finding the profits of the business --
More about final accounts --
More about stock --
Subsidiary books and sources of information --
Cash book and petty cash book --
Bank reconciliation statements --
Bills of exchange --
The journal --
Nominal accounts and adjustments --
Bad debts and provision for bad debts --
Depreciation and amortization --
Correction of errors --
Manufacturing accounts --
Departmental accounts --
Self-balancing ledgers --
More difficult final accounts --
Part nership. Final accounts --
The accounts of clubs and non-profit making organizations --
Limited liability companies: --
Final accounts and balance sheet --
Single-entry accounting or incomplete records --
Purchase of a business --
Joint ventures --
Consignments --
Royalties --
Cash flow statements --
Cash budgets and accounting ratios --
More difficult partnership matters --
Limited liability companies: --
Issue of shares --
Sinking funds --
Funds flow --
Statements of limited liability companies --
Limited companies: --
Published accounts --
Principles of accounting and SSAP
ER  -